NCDOR is Experiencing High Call Volume
NCDOR is experiencing a high volume of calls which may result in longer than expected wait times. We apologize for any inconvenience this may cause.
This letter is in regards to recent conversations between our offices concerning property receiving tax certification pursuant to G.S.. 105-275(8)(a) and supersedes the January 30, 2000 letter on this issue from the Property Tax Division. Our offices have been discussing specifically the question: “Should land application sites that receive waste be certified, and if so, are there any limitations as to when land application sites should be certified?”